Tax Havens and the Valuation of Tax Avoidance

碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 106 === In this paper, whether or not “companies setting up a subsidiary in a tax haven” had a different impact on “the market evaluation of corporate tax avoidance” was explored. In order to achieve the most efficient resource allocation, tax haven subsidiaries w...

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Bibliographic Details
Main Authors: Chiu-ChinHsu, 許秋琴
Other Authors: Ting-Kai Chou
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/p3g2hw